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财务统一核算是上市公司集团化运作的必然要求,也是面对经济全球化带来的经营环境不确定性的必然选择。财务统一核算能够消除集团母子公司间的信息不对称,实现权力的制约与均衡,最终达到生产资源在集团内部的高效分配,提升企业经营效率。本文对财务统一核算的必要性、前提条件进行简要论述,并就财务统一核算对企业经营效率的影响进行详细探讨。
Financial accounting is the inevitable requirement of the collectivization of listed companies and the inevitable choice of facing the uncertainty of business environment caused by economic globalization. The unified financial accounting can eliminate the information asymmetry between the parent company and the parent company, realize the restriction and balance of power, and finally achieve the efficient allocation of production resources within the group and enhance the business efficiency. This article briefly discusses the necessity and preconditions of financial unified accounting, and discusses in detail the impact of financial unified accounting on enterprise operating efficiency.